in that specific case
Const debugTime As String = "hh:mm:ss.fffffff"
Dim i As Integer
Debug.Print("Start " & Now.ToString(debugTime))
For i = 0 To 4000000
j = 5 - 4
Next
Debug.Print("End " & Now.ToString(debugTime))
Debug.Print("Start " & Now.ToString(debugTime))
For i = 0 To 4000000
j = 5 Mod 4
Next
Debug.Print("End " & Now.ToString(debugTime))
result
Start 05:33:39.8281250
End 05:33:39.8437500
Start 05:33:39.8437500
End 05:33:39.8437500
* EDIT *
modified the code to make it look like that
Const debugTime As String = "hh:mm:ss.fffffff"
Dim i As Long, j As Integer
Dim r As Random
r = New Random(1)
Debug.Print("Start " & Now.ToString(debugTime))
For i = 0 To 400000000
j = 5 - r.Next(1, 5)
Next
Debug.Print("End " & Now.ToString(debugTime))
r = New Random(1)
Debug.Print("Start " & Now.ToString(debugTime))
For i = 0 To 400000000
j = 5 Mod r.Next(1, 5)
Next
Debug.Print("End " & Now.ToString(debugTime))
now the minus is faster...
Start 05:49:25.0156250
End 05:49:35.7031250
Start 05:49:35.7031250
End 05:49:48.2187500